Schedule 9, Part 1, Part 26A, paragraph 901D(7)

A person is not guilty of an offence under this section if the person shows that the default was due to the refusal of a director or trustee for debenture holders to supply the necessary particulars of the director's or (as the case may be) the trustee's interests.

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Source: legislation.gov.uk · retrieved 2026-09-04